C.R.S. § 39-28-401 — Submission of ballot issue - increased tax on cigarettes and tobacco products - new tax on nicotine products - definition

(1) As used in this section, ballot issue means the question referred to voters in subsection (2) of this section. (2) At the election held on November 3, 2020, the secretary of state shall submit to the registered electors of the state for their approval or rejection the following ballot issue: Shall state taxes be increased by $294,000,000 annually by imposing a tax on nicotine liquids used in e-cigarettes and other vaping products that is equal to the total state tax on tobacco products when fully phased in, incrementally increasing the tobacco products tax by up to 22% of the manufacturer's list price, incrementally increasing the cigarette tax by up to 9 cents per cigarette, expanding the existing cigarette and tobacco taxes to apply to sales to consumers from outside of the state, establishing a minimum tax for moist snuff tobacco products, creating an inventory tax that applies for future cigarette tax increases, and initially using the tax revenue primarily for public school funding to help offset revenue that has been lost as a result of the economic impacts related to COVID-19 and then for programs that reduce the use of tobacco and nicotine products, enhance the voluntary Colorado preschool program and make it widely available for free, and maintain the funding for programs that currently receive revenue from tobacco taxes, with the state keeping and spending all of the new tax revenue as a voter-approved revenue change? (3) For purposes of section 1-5-407, the ballot issue is a proposition. Section 1-40-106 (3)(d) does not apply to the ballot issue. (4) Repealed. Source: L. 2020: Entire part added, (HB 20-1427), ch. 248, p. 1186, § 1, effective July 8. Editor's note: (1) The ballot issue specified in this section was referred to the registered electors as Proposition EE on November 3, 2020. It was approved by the voters and proclaimed by the Governor on December 31, 2020, with the following vote count: FOR: 2,134,608 AGAINST: 1,025,182 (2) Subsection (4)(b) provided for the repeal of subsection (4), effective July 1, 2021, if a majority of the electors voting on the ballot issue vote Yes/For. (See L. 2020, p. 1186.) PART 5 BALLOT ISSUE RELATED TO PROPOSITION EE REFUNDS - RATE REDUCTIONS - PERMITTED USES Editor's note: (1) Section 39-28-506 provided for the repeal of this part 5, effective July 1, 2024, if a majority of the electors voting on the ballot issue specified in § 39-28-502, prior to its repeal, vote Yes/For. (See L. 2023, p. 2026.) The ballot issue was referred to the registered electors as Proposition II on November 7, 2023. It was approved by the voters and proclaimed by the Governor on December 15, 2023, with the following vote count: FOR: 1,130,047 AGAINST: 543,405 (2) This part was added in 2023 and was not amended prior to its repeal in 2024. For the text of this part prior to its repeal in 2024, consult the 2023 Colorado Revised Statutes. 39-28-501 to 39-28-506. (Repealed) ARTICLE 28.5 Tax on Tobacco Products Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution.